HomeMy WebLinkAboutOrdinance 2001-14
ORDINANCE NO. 2001-14
AN ORDINANCE OF THE CITY OF OCOEE,
FOR THE PURPOSE OF ADJUSTING THE
CITY'S LOCAL COMMUNICATIONS
SERVICES TAX RATE IN ACCORDANCE
WITH SECTION 337.401(3)(c)1., FLORIDA
STATUTES, PROVIDING A CODIFICATION
CLAUSE; PROVIDING A CONFLICT
CLAUSE; PROVIDING A SEVERABILITY
CLAUSE; PROVIDING FOR AN EFFECTIVE
DATE AND FOR OTHER PURPOSES.
WHEREAS, on July 1, 2000, Florida's Communications Services Tax Simplification Act
(ACT) became law. The ACT established a new tax structure designed to treat communications
service providers in a nondiscriminatory manner with respect to the compensation these
providers have traditionally provided to local governments; and
WHEREAS, the ACT directed the Legislature to set and adopt, in the 2001 Legislative
Session, the new rates to be applied under the new tax structure; and
WHEREAS, the Legislative restructuring, in the 2001 Legislative Session, resulted in a
new Local Communications Services Tax, which is designed to apply equally to telephone
service, cable service and wireless service providers and where such new rates shall become
effective on October 1, 2001, without any action by the City of Ocoee; and
WHEREAS, the Florida law permits municipalities to recover costs in the form of permit
fees incurred by the municipalities in the exercise of its police power; and
WHEREAS, Section 337.401(3)(c)1., Florida Statutes (2001) allows a municipality to
adjust its new Local Communications Services Tax upward by 0.12% in lieu of requiring and
collecting permit fees from any provider of communications services; and
G:\Cable\2000\Ocoee\Ordinance- Tax-inlieuof-PermitF ees-05240 1. doc
WHEREAS, it is the intent of the City to exercise its authority to adjust its new Local
Communications Services Tax upward by 0.12% in lieu of requiring and collecting permit fees
from any provider of communications services.
NOW, THEREFORE, BE IT ENACTED BY THE COMMISSION OF THE CITY
OF OCOEE, FLORIDA AS FOLLOWS:
Section 1.
1. The City of Ocoee hereby invokes its authority, in accordance with Section
337.401(3)(c)1., Florida Statutes (2001), to adjust its Local Communications Services Tax rate
by the addition of 0.12% in lieu of requiring and collecting permit fees from any provider of
communications services.
2. This adjustment shall be applied to the same communications services subject to the
Local Communications Services Tax set forth in ss. 202.20(1)(a) and (1)(b), Florida Statutes
(2001) and s. 202.19(2)( a), Florida Statutes (2001).
3. Section 337.401 (3)(c)1., Florida Statutes (2001) requires that the City notify the
Department of Revenue, by certified mail postmarked on or before July 16, 2001, of whether the
City will elect to forego the collection of permit fees. This statutory section permits the City to
adjust its Local Communications Services Tax rate by ordinance or resolution. In accordance
with this authority the City adopts this Ordinance. Likewise, the City hereby declares that this
Ordinance shall be its notice to the Department of Revenue of the City's election to require an
adjustment of the Local Communications Services Tax in lieu of collecting permit fees.
4. The City hereby declares that this adjustment shall remain in effect until and unless
otherwise expressly repealed by the City, irrespective of whether the City, in its discretion,
G:\Cable\2DOO\Ocoee\Ordinance- Tax-in! ieuof-PermitF ees-05240 I.doc
maintains a Local Communications Services Tax rate under ss. 202.20(1)(a) and (1)(b) or s.
202. 19(2)(a), Florida Statutes (2001).
Section 2. Inclusion in the Code of Laws and Ordinances.
Specificity authority is hereby granted to codify this Ordinance. It is the intention of the
City of Ocoee that the provisions of this Ordinance shall become and be made a part of the City
of Ocoee's Code or Ordinances, and that the sections of this Ordinance may be renumbered or
relettered and the word "Ordinance" may be changed to "section," "article," or such other
appropriate word or phrase in order to accomplish such intentions.
Section 3. Repeal of Conflicting Ordinances.
All ordinances or parts of ordinances, and all resolutions or parts of resolutions in conflict
herewith are hereby repealed to the extent of such conflict.
Section 4. Savings.
All fees, charges and financial obligations previously accrued pursuant to any ordinance
and resolutions repealed pursuant to Section 2 above shall continue to be due and owing until
paid.
Section 5. Severability.
The provisions of this Ordinance are declared to be severable and if any section, sentence,
clause or phrase of this Ordinance shall, for any reason, be held to be invalid or unconstitutional,
such decision shall not affect the validity of the remaining sections, sentences, clauses, and
phrases of this Ordinance but shall remain in effect, it being the legislative intent that this
Ordinance shall stand notwithstanding the invalidity of any part.
G:\Cable\2000\Ocoee\Ordinance- Tax-inlieuof-PermitF ees-05240 I.doc
Section 6. Effective Date.
This Ordinance shall be effective immediately upon passage.
ATTEST:
(SEAL)
FOR USE AND RELIANCE ONLY BY
THE CITY OF OCOEE, FLORIDA;
APPROVED AS TO FORM
this ~ day of :r I) f\f , 2001.
FOLEY & LARDNER
By:
(:Jr ~
City Attorney
G :\Cahle\2000\Ocoee\Ordinance- Tax-inl ieuof-PermitFees-05240 I.doc
APPROVED:
CITY OF OCOEE, FLORIDA
('
ADVERTISED JUNE 7,2001
READ FIRST TIME JUNE 5, 2001
READ SECOND TIME AND ADOPTED
.J' fI Ji.//= /9 ,2001
UNDER AGENDA ITEM NO. -vrA lb.
FOR USE AND RELIANCE ONLY BY
THE CITY OF OCOEE, FLORIDA;
APPROVED AS TO LEGALITY
this ~ day of :r VAl. ,2001.
LEIBOWITZ & ASSOCIATES, P .A.